Rule 4 of Companies (Meetings of Board and its Powers) Rules, 2014 lists the matters which can not be dealt via audio visual means. This is the list applicable to Board Meetings (and not general meetings). Matters (i) and (ii) make it clear that directors can not decide on " the approval of the annual financial statements" and " the approval of the Board's report" via audio visual means in a board meeting.
Section 108 gives power to Cetral Government to prescribe the class or classes of companies and manner in which a member may exercise his right to vote by the electronic means. Accordingly Rule 20(2) of Companies (Management and Administration) Rules, 2014 lists cases in which resolutions may be passed via electronic means - "Every company which has listed its equity shares on a recognised stock exchange and every company having not less than one thousand members shall provide to its members facility to exercise their right to vote on resolutions proposed to be considered at a general meeting by electronic means "
Hence, an AGM can be conducted via electronic means as an AGM is a general meeting too (Section 96). Requirements of Rule 20 will have to be followed though.